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Draft Voting Ballot April 21, 2021

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #21-02

The USSGL staff presented the Draft Voting Ballot #21-02 at the April 21, 2021 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to revise the USSGL 

account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM May 12, 2021.

FISCAL YEAR 2021

ADD: CHANGE:

 

137400 Yes ___ No ___ None

137900 Yes ___ No ___ 

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None

FISCAL YEAR 2022

ADD: CHANGE:

413712 Yes ___ No ___ 413700 Yes ___ No ___

413810 Yes ___ No ___ 414200 Yes ___ No ___

414202 Yes ___ No ___ 415300 Yes ___ No ___

414203 Yes ___ No ___ 421000 Yes ___ No ___ 

415312 Yes ___ No ___ 

421010 Yes ___ No ___ 

426900 Yes ___ No ___ 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot April 21, 2021

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Criminal Restitution Receivable 

Account Number: 137400

Normal Balance: Debit

Definition: The amount of criminal restitution funds receivable, resulting from court-ordered fines 

and restitution in which a convicted offender is ordered to reimburse funds for losses incurred to 

federal entities. Criminal restitution may be ordered for losses incurred directly related to the 

offender’s crime. Recognize as a receivable when court actions determine an assessment (SFFAS 

No. 7, par. 54). This account does not close at year-end.

Justification: Fiscal Service continues the analysis of criminal restitution in preparation of the 

Financial Report of the U.S. Government. The reporting requirement for entities will be removed for 

FY 2021. However, USSGL accounts separating criminal restitution from other accounts receivable

will help to streamline the financial reporting and audit processes.

Account Title: Allowance for Loss on Criminal Restitution Receivable

Account Number: 137900

Normal Balance: Debit

Definition: The estimated amount of loss due to uncollectible criminal restitution receivables. This 

account does not close at year-end.

Justification: Fiscal Service continues the analysis of criminal restitution in preparation of the 

Financial Report of the U.S. Government. The reporting requirement for entities will be removed for 

FY 2021. However, USSGL accounts separating criminal restitution from other accounts receivable 

will help to streamline the financial reporting and audit processes.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2021

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2021

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Transfers of Contract Authority - Allocation – Prior-Year Authority

Account Number: 413712 

Normal Balance: Debit 

Definition: This account is used to record the amount of prior-year contract authority transferred 

between parent and allocation (child) Treasury Appropriation Fund Symbols based upon an 

approved letter. This occurs before the actual transfer of funds, which is to be accomplished as a 

non-expenditure allocation transfer. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. 

Justification: New USSGL account to separate prior-year authority from current-year authority.
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Draft Voting Ballot April 21, 2021

Account Title: Appropriation to Liquidate Contract Authority - FMSTF

Account Number: 413810

Normal Balance: Debit 

Definition: This account is used to record the amount of liquidating appropriations (recorded in a 

trust non-revolving expenditure account directly associated with available trust fund non-revolving 

receipt accounts) received during the fiscal year to fund contract authority as specified in the 

appropriation language. For use with Foreign Military Sales Trust Fund (FMSTF) only.

Justification: New USSGL account specifically for FMSTF to record appropriations to liquidate 

contract authority.

Account Title: Actual Repayment of Definite Borrowing Authority Converted to Cash - PriorYear Balances 

Account Number: 414202 

Normal Balance: Credit 

Definition: This account is used to record amounts transferred to the General Fund of the U.S. 

Government by a non-expenditure transfer of prior-year balances for unused or excess borrowing 

amounts to repay debt. The prior-year definite borrowing authority has been exercised but has not 

been used to liquidate obligations.

Justification: New USSGL account to separate prior-year from current-year and to separate definite 

borrowing authority from indefinite borrowing authority.

Account Title: Actual Repayment of Indefinite Borrowing Authority Converted to Cash - PriorYear Balances 

Account Number: 414203

Normal Balance: Credit 

Definition: This account is used to record amounts transferred to the General Fund of the U.S. 

Government by a non-expenditure transfer of prior-year balances for unused or excess borrowing 

amounts to repay debt. The prior-year indefinite borrowing authority has been exercised but has not 

been used to liquidate obligations.

Justification: New USSGL account to separate prior-year from current-year and to separate definite 

borrowing authority from indefinite borrowing authority.
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Draft Voting Ballot April 21, 2021

Account Title: Transfers of Contract Authority - Non-Allocation – Prior-Year Authority

Account Number: 415312 

Normal Balance: Debit 

Definition: This account is used to record the amount of prior-year contract authority transferred 

between two non-allocation Treasury Appropriation Fund Symbols. This occurs before the actual 

transfer of funds, which will later be accomplished as a non-expenditure non-allocation transfer. 

Only the Department of Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. This account is reduced at 

year-end by the amount of appropriations received to liquidate contract authority non-allocation 

transferred. 

Justification: In lieu of using GTAS attribute domain value Year of Budget Authority Indicator to 

distinguish between prior year and current year authority, this new USSGL account has been 

established to make the distinction.

Account Title: Anticipated Reimbursements from Non-Federal Sources

Account Number: 421010

Normal Balance: Debit

Definition: This account is used to record the estimate of customer orders with a cash advance for 

goods or services expected to be received or provided during the current-fiscal year and against 

which reimbursements will be earned in either the current or subsequent fiscal years.

Justification: To separate Anticipated Reimbursements from Non-Federal Sources from those of 

Federal/Non-Federal Exception Sources.

Account Title: Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees

Account Number: 426900 

Normal Balance: Debit 

Definition: This account is used to record the amount of fees from voluntary insurance payments 

collected during the fiscal year from non-federal sources that were previously anticipated.

Justification: To provide a mechanism to record offsetting collection activity for voluntary 

insurance premiums.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Transfers of Contract Authority - Allocation – Current-Year Authority

Account Number: 413700 

Normal Balance: Debit 

Definition: This account is used to record the amount of current-year contract authority 

transferred between parent and allocation (child) Treasury Appropriation Fund Symbols based upon 

an approved letter. This occurs before the actual transfer of funds, which is to be accomplished as a 

non-expenditure allocation transfer. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. This account does not close at year-end.

Justification: Modify USSGL account to separate prior-year from current-year.
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Draft Voting Ballot April 21, 2021

Account Title: Actual Repayment of Borrowing Authority Converted to Cash – Current-Year

Authority

Account Number: 414200 

Normal Balance: Credit 

Definition: This account is used to record amounts transferred to the General Fund of the U.S. 

Government by a non-expenditure transfer of current-year authority for unused or excess borrowing 

amounts to repay debt. The current-year borrowing authority has been exercised but has not been 

used to liquidate obligations.

Justification: Modify USSGL account to separate prior-year from current-year.

Account Title: Transfers of Contract Authority - Non-Allocation – Current-Year Authority

Account Number: 415300 

Normal Balance: Debit 

Definition: This account is used to record the amount of current-year contract authority 

transferred between two non-allocation Treasury Appropriation Fund Symbols. This occurs before 

the actual transfer of funds, which will later be accomplished as a non-expenditure non-allocation 

transfer. Only the Department of Transportation may use this account. Although the normal balance 

for this account is debit, it is acceptable for this account to have a credit balance. This account is 

reduced at year-end by the amount of appropriations received to liquidate contract authority nonallocation transferred. This account does not close at year-end.

Justification: In lieu of using GTAS attribute domain value Year of Budget Authority Indicator to 

distinguish between prior-year and current-year authority, this USSGL account has been modified to 

make the distinction.

Account Title: Anticipated Reimbursements from Federal/Non-Federal Exception Sources

Account Number: 421000

Normal Balance: Debit

Definition: This account is used to record the estimate of reimbursements customer orders 

(with or without a cash advance) for goods or services expected to be received or provided 

during the current fiscal year and against which reimbursements will be earned during the 

current or subsequent fiscal years, based on customer orders or services received or provided.

Justification: To separate Anticipated Reimbursements from Non-Federal Sources from those of 

Federal/Non-Federal Exception Sources.

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2022